Curso en el que se recomienda incorporar la reflexión sobre dilemas éticos. |
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Disciplina asociada:Contabilidad Financiera y Administrativa |
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Escuela:
Negocios
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Departamento Académico:
Contabilidad y Finanzas
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Programas académicos: |
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Requisitos:(Haber Aprobado CF3004 o Haber Aprobado CF3022) |
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Equivalencia:No tiene. |
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Acreditables:H2002 |
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Intención del curso en el contexto general del plan de estudios: |
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Pretende que los alumnos incorporen a su formación profesional, la integridad personal y profesional como norma de conducta, enfatizando particularmente la responsabilidad social, ética y profesional del contador público en su carácter de auditor. |
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Objetivo general de la Unidad de Formación: |
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Al finalizar el curso el alumno será capaz de integrar la formación profesional recibida en contabilidad, fiscal, impuestos y auditoría, dentro de un marco de actuación y conducta ética, asumiendo las responsabilidades profesionales y sociales de un contador público, particularmente en su carácter de auditor. |
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Técnica didáctica sugerida: |
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No especificado | |||||
Bibliografía sugerida: |
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LIBROS DE TEXTO: * Brooks, Business and Professional Ethics for directors, executives and, Thomson South Western. Ohio., Cengage, 2000, inglés, LIBROS DE CONSULTA: * Solomon, Robert C., Ethics and excellence: cooperation and integrity in business, New York : Oxford University Press,, 1992, eng, * Knapp, Michael Chris, d1954-, Contemporary auditing: real issues and cases, Mason, Ohio, OH : Cengage South Western College,, 2009, eng, |
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Perfil del Profesor: |
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((520301)Licenciatura en Contabilidad y (520201)Maestría en Administración/Dirección de Negocios) ; (520301)Maestría en Contabilidad ; (520303)Maestría en Auditoría ; (520801)Maestría en Finanzas ; (520303)Doctorado en Auditoría ; (520801)Doctorado en Finanzas CIP: 520301, 520201, 520303, 520801 |
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Course in which its recommended to incorporate the reflection on ethical dilemmas. |
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Discipline:Financial and Administrative Accounting |
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School:
Business
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Academic Department:
Accounting and Finance
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Programs: |
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Prerequisites:( CF3004 or CF3022) |
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Equivalences:None. |
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Creditables:H2002 |
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Course intention within the general study plan context: |
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The intention of this course is for students to incorporate personal and professional integrity as a behavioral norm within their professional training, emphasizing in particular the social, ethical and professional responsibility of the public accountant in his capacity as an auditor. |
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Course objective: |
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Students will be able to integrate their acquired accounting, fiscal, taxation, and auditing knowledge into a framework of ethical behavior and actions, assuming the professional and social responsibilities of a public accountant, particularly in their capacity as auditors. |
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Teaching and learning tecniques: |
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Not Specified | |||||
Suggested Bibliography: |
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TEXT BOOKS: * Brooks, Business and Professional Ethics for directors, executives and, Thomson South Western. Ohio., Cengage, 2000, inglés, BOOKS FOR CONSULTATION: * Solomon, Robert C., Ethics and excellence: cooperation and integrity in business, New York : Oxford University Press,, 1992, eng, * Knapp, Michael Chris, d1954-, Contemporary auditing: real issues and cases, Mason, Ohio, OH : Cengage South Western College,, 2009, eng, |
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Academic credentials required to teach the course: |
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((520301)Bachelor in Accountancy and (520201)Master Degree in Business Administration/Management) and (520301)Master Degree in Accountancy and (520303)Master Degree in Auditing and (520801)Master Degree in Finances and (520303)Doctoral Degree in Auditing and (520801)Doctoral Degree in Finances CIP: 520301, 520201, 520303, 520801 |
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